Western International University - Master of Science in Accounting

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Always dreamed of a career in accounting? The Western International University, MS in accounting program is designed for the students with few or no undergraduate credits in accounting. Call today to apply +97143686036/87/97

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Western International University - Master of Science in Accounting

  1. 1. Master of Science in AccountingNew program accepting enrollments for June 2012 session. This program is designed for the student with few or no undergraduate credits in accounting. Although students inThe Master of Science degree in Accounting is designed the MS in Accounting program would greatly benefit fromto provide students with the academic background neces- having an undergraduate degree in a business discipline,sary to seek advanced positions in industry, government, it is not required.and non-profit organizations, including companies doingbusiness internationally. To ensure appropriate technical Required Course of Studyexpertise, students will be exposed to courses such as: Undergraduate Prerequisites – 15-18 creditsInternational Accounting, Advanced Auditing, Advanced (Credits not applied toward degree requirements)Consolidation Accounting, Legal and Ethical Environmentof Accounting, Multinational Taxation, Forensic Accounting, ACC 301 Financial Accounting andand Accounting Theory and Research. ACC 302 Managerial AccountingThe Master of Science in Accounting will also address ORthe planned change from Generally Accepted Accounting ACC 305 Financial and Managerial AccountingPrinciples (GAAP) to International Financial Reporting Stan-dards (IFRS). The program provides the knowledge needed ANDfor the business accounting function, as well as a foundation ACC 304 Intermediate Accounting I*to take the Certified Public Accountant (CPA) and Certified *Prerequisite: ACC 302 or ACC 305Management Accountant (CMA) exams. ACC 306 Intermediate Accounting II*Each state sets forth standards required to be eligible to take *Prerequisite: ACC 304the CPA exam and apply for licensure or certification as aCPA. The Certified Management Accountant (CMA) certifi- ACC 316 Intermediate Accounting III* *Prerequisite: ACC 306cation requires membership in the Institute of ManagementAccountants (IMA) as well as education, work experience, FIN 317 Financial Management*and examination requirements. While Western International *Prerequisite: ACC 301 & ACC 302 or ACC 305University (West) programs are designed with considerationfor the standards proposed by the National Association MS Core Requirements – 24 creditsof State Boards of Accounting (NASBA) and the AmericanInstitute of Certified Public Accountants (AICPA) and the Major Requirements – 15 creditsIMA, Western International University cannot assure thatsuccessful graduates will meet their states’ or IMA’s specific Credits Required for Degree: 39eligibility requirements to take the CPA or CMA exams orapply for licensure or certification as a CPA or CMA. Appli-cants should check with their appropriate state organization MS Accounting Core Course Descriptionsand/or the IMA to determine if the West program, com- A portion of all Master of Science (MS) degree programs atbined with their undergraduate degree, work experience, Western International University (West) is comprised of theand any other specific criteria, meets examination and MS Core courses, which provide a foundational education.licensing eligibility requirements for the CPA and/or CMAdesignations. State and/or IMA requirements may vary MS Accounting Core Requirements – 24 creditsfrom the time of admission to program completion. Thereis no assurance at the time of program completion that thespecific jurisdiction’s requirements will be consistent withthe requirements at the time of admission.1 MS.ACC 04/01/12 A new frontier in learning has just opened up.
  2. 2. Master of Science in AccountingCOM 623 Global Communication for Professionals ACC 641 International Accounting*This course provides an overview of critical topics related This course is designed to introduce the student to the basicto professional communication and develops techniques for concepts in international accounting, financial reporting,successful intercultural exchanges. Students analyze global and financial control. The course will compare Internationalcommunication differences in relation to organizational Financial Reporting Standards (IFRS) and Generally Accept-decision making and labor relations. Themes include ed Accounting Principles (GAAP). It will explain internationalcommunication models, research methods, proxemics, accounting terminology, application, and how importantand negotiation processes. the international dimensions of accounting are for today’s international accounting professionals. It will also provideLDR 620 Ethical Leadership and the student with hands-on experience in the preparation ofCorporate Social Responsibility international financial statements.This course examines ethical systems and how corporate *Prerequisites: ACC 302 or ACC 305ideals are reflected in individual and organizationalbehavior. Students investigate ethical dilemmas to discoverhow congruence between individual and corporate values FIN 645 Corporate Finance*is developed and maintained. Themes include the nature This course focuses on the analytical methods requiredof morality, disparate legal systems, and business ethics. for corporate financial management in domestic and international firms. Students interpret financial statementsRES 600 Graduate Research Methods and perform stock, bond, project, and firm valuationsThis course provides graduate students with the tools using various methodologies. Subjects include dividendneces¬sary for completing the in-depth research, reading, theoretical models, risk and return valuation, capitalwriting, and speaking activities central to all coursework budgeting, and short-term financing.at WIU. Students advance their studies of research design *Prerequisites: ACC 305 or FIN 317and methodology and apply these skills to their personalstudies. Subjects include primary and secondary research, ACC 610 Advanced Cost Accounting*descrip¬tive and inferential statistics, regression and This course is designed to introduce the student to conceptscorrelation analysis, and research presentation. dealing with cost accounting. The course addresses general business concern of cost management and control. Manag-ACC 617 Accounting Theory & Research ers use cost accounting information to make decisions onThis course is designed to introduce the student to the strategy formulation, research and development, budget-concepts of accounting theory. The course will cover ing, production planning and pricing. Students will gainaccounting principles and relationships that explain hands-on experience in the application of cost accountingobserved practices and predict unobserved practices. concepts.Accounting theory strives to explain why companies electcertain accounting methods over others. In addition, the *Prerequisites: ACC 302 or ACC 305student will learn and understand how accounting theorycan be verified through accounting research. Major Course Descriptions Major Requirements – 15 creditsACC 621 Legal and Ethical Environment of AccountingThis course exposes the student to current legal and ethical ACC 618 Advanced Auditing*issues facing the accounting profession, including issues This course serves as a graduate-level introduction tothat organizations confront when doing business interna- auditing and assurance services. The course focuses ontionally. By analyzing real-world cases, students will apply professional responsibilities of the auditor, ethics, the auditan understanding of values, ethical dilemmas, knowledge plan, evidence gathering and evaluation of internal controls.of applicable codes of conduct, and sound reasoning to a The course also addresses the responsibilities of corporatevariety of situations. Students will develop skills that allow executives under the Sarbanes-Oxley Act. Auditing of non-them to make beneficial business decisions for an organi- public company financial statements will also be addressedzation, as well as society as a whole. The course willculminate with students conducting an ethics audit at their *Prerequisites: ACC 302 or ACC 305current place of employment or at another organization.2 MS.ACC 04/01/12 A new frontier in learning has just opened up.
  3. 3. Master of Science in AccountingACC 623 Forensic Accounting* ACC 642 Multinational Taxation*This course serves as an introduction to forensic accounting This course presents a broad survey of the U.S. federaland focuses on the detection and deterrence of fraud. income taxation rules relating to international transactions.Students will be exposed to the major fraud schemes, It addresses both “inbound” transactions - the treatment ofincluding skimming, cash larceny, billing schemes, check non-resident aliens and foreign corporations investing and/tampering and payroll schemes, as well as the most com- or doing business in the United States, as well as “out-mon fraudulent financial statement schemes. Students will bound” transactions – the treatment of U.S. citizens andalso learn the techniques associated with gathering and residents investing and/or doing business outside the U.S.preserving evidence, interviewing witnesses and writing It emphasizes the reading and application of original sourcereports. Resources available to the fraud investigator will authorities. The objective of this course is to provide thebe discussed, and the student will have an opportunity to student with an introduction to the complex rules of inter-examine various components of a corporate code of con- national taxation. Upon the successful completion of thisduct to analyze how it can be used in fraud investigation. course; the student will have a working knowledge of international taxation enabling them to discuss mid-range*Prerequisites: ACC 302 or ACC 305 international tax issues.ACC 622 Federal Taxation* *Prerequisites: ACC 622This course is designed to give the student an overview ofFederal Taxation laws and forms. The student will obtain ACC 675 Advanced Consolidation Accounting*a basic understanding of issues related to tax laws, the This course is designed to introduce the student to conceptsorigin of tax laws and their application. Other course topics dealing with financial accounting and reporting in the fol-include the determination of income, deductions, exclusion lowing areas: business combinations, consolidated finan-and deferrals. The student will work with the individual cial statements, foreign currency translation, international1040 form and related schedules A, B, and C. In addition, accounting and translation of financial statements of foreignthe course covers business taxation including that of partner- affiliates. The course addresses how convergence withships, corporations and subchapter S corporations using international accounting standards plays an important roleforms 1120, 1120S and 1065. in virtually every aspect of financial reporting. It will also provide the student with hands on experience in the process*Prerequisites: ACC 302 or ACC 305 of business combination and financial statement prepara- tion. Throughout the course, the International Financial Reporting Standards are emphasized. *Prerequisites: ACC 6413 MS.ACC 04/01/12 A new frontier in learning has just opened up.
  4. 4. Master of Science in AccountingThe U.S. Department of Education requires the University to provide the following information about each of our programs that lead to gainful employmentin a recognized profession.Because fewer than ten (10) students completed this program during the most recent federal award year, the Department of Education does not permit theUniversity to disclose the on-time completion rate.1Related Occupations 2 Program Costs 3 Median Graduate Debt 4 Accountants and Auditors, 13-2011.00 Tuition and Fees: $30,265 Federal: N/ABudget Analysts, 13-2031.00 Private: N/ABusiness Teachers-Postsecondary, 25-1011.00 Includes cost per credit, application fee, Institutional: N/ACredit Analysts, 13-2041.00 and fees for resources (books/eMaterials)Financial Examiners, 13-2061.00 for students completing the program inTax Examiners, Collectors, and Revenue Agents, 13-2081.00 normal time.1 T he on-time completion rate identifies the percentage of students completing this program during the most recent federal award year who completed it within “normal time.” The term “normal time” means the length of time it would take a student to complete this program if the student is continuously enrolled, takes one course at a time, and successfully completes each attempted course. Students enrolled in this degree program are typically nontraditional students. Students may exceed “normal time” for a variety of reasons, including, but not limited to, internships, practicums, clinical rotations, student teaching or administrator experiences required for licensure.2 Graduates of this program will be educationally qualified to enter the occupations listed. Visit onetonline.org for job descriptions.3 T he range provided represents the sum of tuition and typical fees required to complete the program within normal time, based on the University’s 2011/2012 tuition levels. The actual costs that will be incurred by a particular student to complete this program will depend upon factors specific to that student. Tuition rates for this program may vary due to factors such as: (i) geographic location of the student; (ii) modality of coursework; (iii) military service; and (iv) future changes in tuition rates. The number of credits required for a particular student to complete the program will be dependent upon various factors, including: (i) transfer credits available; (ii) repeated coursework; and (iii) completion of additional specializations within this program. Please contact an Enrollment Counselor for additional information.4 T he figure represents the median amount of debt incurred by students who completed the program during the relevant federal award year. The actual amount of debt a particular student will incur to complete this program is dependent on various factors specific to the student. Please contact an Enrollment Counselor for additional information.4 MS.ACC 04/01/12 A new frontier in learning has just opened up.

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